{"status":"PUBLIC_SYNTHETIC_RESEARCH_CANDIDATE_NOT_SCORED","practitioner_review_status":"PENDING_CASE_SPECIFIC_REVIEW","cases":[{"id":"GST-008","revision":1,"task_kind":"gst_research_v2","wire_version":2,"tier":"CHALLENGE","title":"Personal-use row with business-use control","root":"GST-BLOCK-17G","root_ids":["GST-BLOCK-17G"],"catalog_motifs":[14],"rule":"blocked_credit_mix","rules_key":"blocked_17g","source_key":"blocked_17g","requested_quantity":"input CGST identified as barred by s17(5)(g)","records":{"as_of":"2026-06-01","rows":[{"row_id":"SYN-A","tested_clause":"17(5)(g)","input_cgst":"1200.00","use":"personal consumption"},{"row_id":"SYN-B","tested_clause":"17(5)(g)","input_cgst":"850.00","use":"business inventory"}],"proposed_amount":"1200.00"},"evidence":{"review_status":"SOURCE_CHECKED_RESEARCH_PREVIEW","practitioner_review_status":"PENDING_CASE_SPECIFIC_REVIEW","source_url":"https://www.indiacode.nic.in/indiacode/bitstream/123456789/15689/1/A2017-12.pdf","source_pinpoint":"CGST Act 2017 s17(5)(g), printed p33; commencement printed p10","source_consolidated_as_of":"2026-06-11","effective_date":"2017-07-01","checked_on":"2026-09-25","calculation_basis":"Sum input CGST on rows expressly used for personal consumption; the remaining rows are only not barred by this tested clause.","scope":"Clause-specific bar, not general ITC eligibility; authored triage labels.","material":"Original public synthetic rows and short paraphrase; no source PDF retained.","development_model_assistance_occurred":true,"protected_holdout":false,"scenario_as_of":"2026-06-01"},"rules":{"instruction":"For each row test only s17(5)(g): personal consumption bars input credit; business inventory is not barred by this clause alone. Sum identified barred input CGST, without asserting that the rest is eligible under other provisions.","assumptions":["Use and attribution are stipulated only where a value is supplied.","No other blocked-credit clause or eligibility condition is tested."],"source_pinpoint":"CGST Act 2017 s17(5)(g), printed p33"}},{"id":"GST-009","revision":1,"task_kind":"gst_research_v2","wire_version":2,"tier":"CHALLENGE","title":"Personal-use attribution still unknown","root":"GST-BLOCK-17G","root_ids":["GST-BLOCK-17G"],"catalog_motifs":[14],"rule":"blocked_credit_mix","rules_key":"blocked_17g","source_key":"blocked_17g","requested_quantity":"input CGST identified as barred by s17(5)(g)","records":{"as_of":"2026-06-01","rows":[{"row_id":"SYN-A","tested_clause":"17(5)(g)","input_cgst":"1200.00","use":null},{"row_id":"SYN-B","tested_clause":"17(5)(g)","input_cgst":"850.00","use":"business inventory"}],"proposed_amount":"1200.00"},"evidence":{"review_status":"SOURCE_CHECKED_RESEARCH_PREVIEW","practitioner_review_status":"PENDING_CASE_SPECIFIC_REVIEW","source_url":"https://www.indiacode.nic.in/indiacode/bitstream/123456789/15689/1/A2017-12.pdf","source_pinpoint":"CGST Act 2017 s17(5)(g), printed p33; commencement printed p10","source_consolidated_as_of":"2026-06-11","effective_date":"2017-07-01","checked_on":"2026-09-25","calculation_basis":"Sum input CGST on rows expressly used for personal consumption; the remaining rows are only not barred by this tested clause.","scope":"Clause-specific bar, not general ITC eligibility; authored triage labels.","material":"Original public synthetic rows and short paraphrase; no source PDF retained.","development_model_assistance_occurred":true,"protected_holdout":false,"scenario_as_of":"2026-06-01"},"rules":{"instruction":"For each row test only s17(5)(g): personal consumption bars input credit; business inventory is not barred by this clause alone. Sum identified barred input CGST, without asserting that the rest is eligible under other provisions.","assumptions":["Use and attribution are stipulated only where a value is supplied.","No other blocked-credit clause or eligibility condition is tested."],"source_pinpoint":"CGST Act 2017 s17(5)(g), printed p33"}},{"id":"GST-010","revision":1,"task_kind":"gst_research_v2","wire_version":2,"tier":"CHALLENGE","title":"Last-lot receipt condition across invoices","root":"GST-RECEIPT-16B","root_ids":["GST-RECEIPT-16B"],"catalog_motifs":[],"rule":"goods_receipt_condition","rules_key":"receipt_16b","source_key":"receipt_16b","requested_quantity":"input CGST on invoices satisfying only the s16(2)(b) receipt condition","records":{"as_of":"2026-06-01","rows":[{"row_id":"SYN-A","tested_clause":"16(2)(b)","input_cgst":"900.00","received_lots":2,"total_lots":2},{"row_id":"SYN-B","tested_clause":"16(2)(b)","input_cgst":"1400.00","received_lots":1,"total_lots":2}],"proposed_amount":"900.00"},"evidence":{"review_status":"SOURCE_CHECKED_RESEARCH_PREVIEW","practitioner_review_status":"PENDING_CASE_SPECIFIC_REVIEW","source_url":"https://www.indiacode.nic.in/indiacode/bitstream/123456789/15689/1/A2017-12.pdf","source_pinpoint":"CGST Act 2017 s16(2)(b) and first proviso on last lot/instalment, printed p30; commencement printed p10","source_consolidated_as_of":"2026-06-11","effective_date":"2017-07-01","checked_on":"2026-09-25","calculation_basis":"Sum input CGST attributable to invoices whose entire stated lots are received; this only tests receipt, not overall ITC entitlement.","scope":"Receipt-condition probe; other s16 conditions are not adjudicated.","material":"Original public synthetic rows and short paraphrase; no source PDF retained.","development_model_assistance_occurred":true,"protected_holdout":false,"scenario_as_of":"2026-06-01"},"rules":{"instruction":"For each invoice test only s16(2)(b) receipt. Where goods arrive in lots, the last lot must be received for this condition. Sum input CGST attached to invoices satisfying this condition, not a claim of overall ITC eligibility.","assumptions":["Direct delivery to the registered person; no deemed third-party receipt or service supply.","The total number of lots and tax attributable to each invoice are stipulated; no other s16 condition is tested."],"source_pinpoint":"CGST Act 2017 s16(2)(b) and first proviso, printed p30"}},{"id":"GST-011","revision":1,"task_kind":"gst_research_v2","wire_version":2,"tier":"CHALLENGE","title":"Second invoice receipt evidence missing","root":"GST-RECEIPT-16B","root_ids":["GST-RECEIPT-16B"],"catalog_motifs":[],"rule":"goods_receipt_condition","rules_key":"receipt_16b","source_key":"receipt_16b","requested_quantity":"input CGST on invoices satisfying only the s16(2)(b) receipt condition","records":{"as_of":"2026-06-01","rows":[{"row_id":"SYN-A","tested_clause":"16(2)(b)","input_cgst":"900.00","received_lots":2,"total_lots":2},{"row_id":"SYN-B","tested_clause":"16(2)(b)","input_cgst":"1400.00","received_lots":null,"total_lots":2}],"proposed_amount":"2300.00"},"evidence":{"review_status":"SOURCE_CHECKED_RESEARCH_PREVIEW","practitioner_review_status":"PENDING_CASE_SPECIFIC_REVIEW","source_url":"https://www.indiacode.nic.in/indiacode/bitstream/123456789/15689/1/A2017-12.pdf","source_pinpoint":"CGST Act 2017 s16(2)(b) and first proviso on last lot/instalment, printed p30; commencement printed p10","source_consolidated_as_of":"2026-06-11","effective_date":"2017-07-01","checked_on":"2026-09-25","calculation_basis":"Sum input CGST attributable to invoices whose entire stated lots are received; this only tests receipt, not overall ITC entitlement.","scope":"Receipt-condition probe; other s16 conditions are not adjudicated.","material":"Original public synthetic rows and short paraphrase; no source PDF retained.","development_model_assistance_occurred":true,"protected_holdout":false,"scenario_as_of":"2026-06-01"},"rules":{"instruction":"For each invoice test only s16(2)(b) receipt. Where goods arrive in lots, the last lot must be received for this condition. Sum input CGST attached to invoices satisfying this condition, not a claim of overall ITC eligibility.","assumptions":["Direct delivery to the registered person; no deemed third-party receipt or service supply.","The total number of lots and tax attributable to each invoice are stipulated; no other s16 condition is tested."],"source_pinpoint":"CGST Act 2017 s16(2)(b) and first proviso, printed p30"}},{"id":"GST-012","revision":1,"task_kind":"gst_research_v2","wire_version":2,"tier":"CHALLENGE","title":"Mixed personal, business, destroyed and intact rows","root":"GST-BLOCK-17GH","root_ids":["GST-BLOCK-17G","GST-BLOCK-17H"],"catalog_motifs":[14],"rule":"blocked_credit_mix","rules_key":"mixed_17gh","source_key":"mixed_17gh","requested_quantity":"input CGST identified as barred by s17(5)(g) or (h)","records":{"as_of":"2026-06-01","rows":[{"row_id":"SYN-A","tested_clause":"17(5)(g)","input_cgst":"1300.00","use":"personal consumption"},{"row_id":"SYN-B","tested_clause":"17(5)(g)","input_cgst":"500.00","use":"business inventory"},{"row_id":"SYN-C","tested_clause":"17(5)(h)","input_cgst":"1750.00","inventory_event":"destroyed in warehouse fire"},{"row_id":"SYN-D","tested_clause":"17(5)(h)","input_cgst":"400.00","inventory_event":"stored intact"}],"proposed_amount":"3050.00"},"evidence":{"review_status":"SOURCE_CHECKED_RESEARCH_PREVIEW","practitioner_review_status":"PENDING_CASE_SPECIFIC_REVIEW","source_url":"https://www.indiacode.nic.in/indiacode/bitstream/123456789/15689/1/A2017-12.pdf","source_pinpoint":"CGST Act 2017 s17(5)(g) and s17(5)(h), printed p33; commencement printed p10","source_consolidated_as_of":"2026-06-11","effective_date":"2017-07-01","checked_on":"2026-09-25","calculation_basis":"Sum input CGST on personal-consumption and destroyed-goods rows only; absence of either fact prevents a complete total.","scope":"Two clause-specific bars, not general ITC eligibility; authored triage labels.","material":"Original public synthetic rows and short paraphrase; no source PDF retained.","development_model_assistance_occurred":true,"protected_holdout":false,"scenario_as_of":"2026-06-01"},"rules":{"instruction":"For each row test only its named clause: s17(5)(g) personal consumption or s17(5)(h) destroyed goods. Sum barred input CGST. An intact or business-use row is merely not barred under that named clause, not affirmatively eligible overall.","assumptions":["Rows are independent and input CGST attribution is stipulated.","Only where the event is recorded as destruction is the loss stipulated to be whole and before outward supply. A missing event remains unknown; no gift, deemed supply, salvage, insurance or other eligibility question is tested."],"source_pinpoint":"CGST Act 2017 s17(5)(g), (h), printed p33"}},{"id":"GST-013","revision":1,"task_kind":"gst_research_v2","wire_version":2,"tier":"CHALLENGE","title":"Mixed rows with unresolved warehouse event","root":"GST-BLOCK-17GH","root_ids":["GST-BLOCK-17G","GST-BLOCK-17H"],"catalog_motifs":[14],"rule":"blocked_credit_mix","rules_key":"mixed_17gh","source_key":"mixed_17gh","requested_quantity":"input CGST identified as barred by s17(5)(g) or (h)","records":{"as_of":"2026-06-01","rows":[{"row_id":"SYN-A","tested_clause":"17(5)(g)","input_cgst":"1300.00","use":"personal consumption"},{"row_id":"SYN-B","tested_clause":"17(5)(g)","input_cgst":"500.00","use":"business inventory"},{"row_id":"SYN-C","tested_clause":"17(5)(h)","input_cgst":"1750.00","inventory_event":null},{"row_id":"SYN-D","tested_clause":"17(5)(h)","input_cgst":"400.00","inventory_event":"stored intact"}],"proposed_amount":"3050.00"},"evidence":{"review_status":"SOURCE_CHECKED_RESEARCH_PREVIEW","practitioner_review_status":"PENDING_CASE_SPECIFIC_REVIEW","source_url":"https://www.indiacode.nic.in/indiacode/bitstream/123456789/15689/1/A2017-12.pdf","source_pinpoint":"CGST Act 2017 s17(5)(g) and s17(5)(h), printed p33; commencement printed p10","source_consolidated_as_of":"2026-06-11","effective_date":"2017-07-01","checked_on":"2026-09-25","calculation_basis":"Sum input CGST on personal-consumption and destroyed-goods rows only; absence of either fact prevents a complete total.","scope":"Two clause-specific bars, not general ITC eligibility; authored triage labels.","material":"Original public synthetic rows and short paraphrase; no source PDF retained.","development_model_assistance_occurred":true,"protected_holdout":false,"scenario_as_of":"2026-06-01"},"rules":{"instruction":"For each row test only its named clause: s17(5)(g) personal consumption or s17(5)(h) destroyed goods. Sum barred input CGST. An intact or business-use row is merely not barred under that named clause, not affirmatively eligible overall.","assumptions":["Rows are independent and input CGST attribution is stipulated.","Only where the event is recorded as destruction is the loss stipulated to be whole and before outward supply. A missing event remains unknown; no gift, deemed supply, salvage, insurance or other eligibility question is tested."],"source_pinpoint":"CGST Act 2017 s17(5)(g), (h), printed p33"}},{"id":"GST-014","revision":1,"task_kind":"gst_research_v2","wire_version":2,"tier":"CHALLENGE","title":"Mixed-row discrepancy after complete evidence","root":"GST-BLOCK-17GH","root_ids":["GST-BLOCK-17G","GST-BLOCK-17H"],"catalog_motifs":[14],"rule":"blocked_credit_mix","rules_key":"mixed_17gh","source_key":"mixed_17gh","requested_quantity":"input CGST identified as barred by s17(5)(g) or (h)","records":{"as_of":"2026-06-01","rows":[{"row_id":"SYN-A","tested_clause":"17(5)(g)","input_cgst":"1300.00","use":"personal consumption"},{"row_id":"SYN-B","tested_clause":"17(5)(g)","input_cgst":"500.00","use":"business inventory"},{"row_id":"SYN-C","tested_clause":"17(5)(h)","input_cgst":"1750.00","inventory_event":"destroyed in warehouse fire"},{"row_id":"SYN-D","tested_clause":"17(5)(h)","input_cgst":"400.00","inventory_event":"stored intact"}],"proposed_amount":"1300.00"},"evidence":{"review_status":"SOURCE_CHECKED_RESEARCH_PREVIEW","practitioner_review_status":"PENDING_CASE_SPECIFIC_REVIEW","source_url":"https://www.indiacode.nic.in/indiacode/bitstream/123456789/15689/1/A2017-12.pdf","source_pinpoint":"CGST Act 2017 s17(5)(g) and s17(5)(h), printed p33; commencement printed p10","source_consolidated_as_of":"2026-06-11","effective_date":"2017-07-01","checked_on":"2026-09-25","calculation_basis":"Sum input CGST on personal-consumption and destroyed-goods rows only; absence of either fact prevents a complete total.","scope":"Two clause-specific bars, not general ITC eligibility; authored triage labels.","material":"Original public synthetic rows and short paraphrase; no source PDF retained.","development_model_assistance_occurred":true,"protected_holdout":false,"scenario_as_of":"2026-06-01"},"rules":{"instruction":"For each row test only its named clause: s17(5)(g) personal consumption or s17(5)(h) destroyed goods. Sum barred input CGST. An intact or business-use row is merely not barred under that named clause, not affirmatively eligible overall.","assumptions":["Rows are independent and input CGST attribution is stipulated.","Only where the event is recorded as destruction is the loss stipulated to be whole and before outward supply. A missing event remains unknown; no gift, deemed supply, salvage, insurance or other eligibility question is tested."],"source_pinpoint":"CGST Act 2017 s17(5)(g), (h), printed p33"}}]}